Union City, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8.5% of daily room rate
- Adjustment
- Annual CPI adjustment
- Applies to
- Hotels, motels, short-term rentals
- Collected by
- Operator, remitted to Finance Director
- Governing section
- UCMC § 3.18.025
Summary
Union City taxes hotel and short-term rental stays at 8.5% of the daily room rate under its Transient Occupancy Tax ordinance, adjusted annually to the consumer price index.
The transient occupancy tax, commonly known as the tourist hotel/motel room tax, is established at eight and one half percent of the daily room rate, to be annually adjusted according to the consumer price index.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4940544; v16 updated 2026-06-23).
Full Breakdown
Union City Municipal Code § 3.18.025 sets the transient occupancy tax at eight and one half percent of the daily room rate charged by any hotel, with annual CPI adjustment. Chapter 3.18 defines "hotel" broadly (§ 3.18.010) to include any structure or portion of a structure rented for dwelling, lodging or sleeping purposes to guests staying 30 consecutive days or less: language that reaches short-term rentals like Airbnb listings, not just traditional hotels and motels. Operators collect the tax from transient guests and remit it to the Finance Director; the tax is a debt owed by the guest until paid.
Violations & Fines
Operators who fail to remit collected TOT face a 10% penalty for original delinquency, another 10% for continued delinquency past 30 days, 25% for fraud, plus 0.5% monthly interest (§ 3.18.070).
Frequently Asked Questions
Does Union City's hotel tax apply to Airbnb rentals?
Who actually pays the transient occupancy tax?
Sources & Official References
Other rules in Union City
California rules heatmap·Compare Union City to another location·View the California hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Alameda County handle transient occupancy tax.